	December 31,
($ in millions)	2020		2019
Completed unsold VOIs	$	515	$	241
Construction in process		186		59
Land, infrastructure and other		1		258
	$	702	$	558

Land, infrastructure and other decreased by $257 million as of December 31, 2020 compared to the same period in 2019, due to a change in HGV’s strategy for certain parcels of undeveloped land and unallocated infrastructure. In the fourth quarter of 2020, we performed a review over certain of our long-lived assets. These assets include undeveloped parcels of land and certain unallocated infrastructure costs related to future phases of existing resorts. During the review, we concluded that based on our current inventory pipeline, we will have sufficient inventory in Hawaii, Orlando and Las Vegas to support future business operations without the need to utilize the undeveloped land and unallocated infrastructure. As a result, we committed to a plan to monetize and dispose of these assets via a sale, which was approved by the Board of Directors on December 22, 2020. Certain identified undeveloped land and unallocated infrastructure assets in Orlando are not currently part of the planned sale and are therefore held in Property and equipment as of December 31, 2020. The remaining identified assets are included in Land and infrastructure held for sale as of December 31, 2020. We plan to execute the sales of these assets within one year.

As a result of the plan to dispose of these assets via sale, we recorded a non-cash impairment charge of $209 million in the fourth quarter of 2020 related to the identified assets. The non-cash impairment charge was comprised of a $201 million charge related to Land and infrastructure held for sale and an $8 million charge related to Property and equipment, respectively. Refer to Note 8: Property and equipment for further detail on the held-for-use impairment charge.

During the year ended December 31, 2020, we recorded non-cash operating activity transfers from Property and equipment to Inventory which increased completed unsold VOIs. We also recorded a non-cash operating activity transfer from Inventory to Land and infrastructure held for sale and from Inventory to Property and equipment in connection with the impairment charges discussed above, which decreased Land, infrastructure and other. See Note 24: Supplemental Disclosure of Cash Flow Information for additional information.

Shown below are (i) costs of sales true-ups relating to VOI products and the related impacts to the carrying value of inventory and (ii) expenses incurred, recorded in Cost of VOI sales, related to granting credit to customers for their existing ownership when upgrading into fee-for-service projects.

	December 31,
($ in millions)	2020		2019		2018
Cost of sales true-ups⁽¹⁾	$	6	$	14	$	10
Cost of VOI sales related to fee-for-service upgrades		9		31		34